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Income Tax Receipts

Ryerson University residence fees cannot be claimed as rent for income tax purposes. Under the Income Tax Act, universities are exempt from paying municipal property taxes.

The Ontario Income Tax Act states that students living in university student residences are limited to an Ontario Energy and Property Tax Credit claim based on an occupancy cost of $25 for the time they lived in residence. The only amount that can be claimed for income tax purposes is $25 and not the full amount of residence fees paid. On Line 6114 (Student Residences) of your income tax return, select the box to claim $25 as your occupancy cost for the part of the year you lived in residence.

Ryerson University does not issue tax receipts for residence fees or meal plan payments.

For more information and to view the list of designated student residences, please visit the Ontario Ministry of Finance website and review the “Frequently Asked Questions” section.